9911796707
TMI Blog2022 (4) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... to be given. Failure to do so amounts to violation of principles of natural justice. In the instant case, admittedly no notice was given to the petitioner before contemplating to pass an adverse order. Such a course of caution is prejudicial to the interest of assessee and the same would be in violation of Sub-Section (4) of Section 75 of C.G.S.T. Act, 2017. The matter to respondent no.1 for consideration of the issues and for passing appropriate orders in accordance with law afresh after giving notice of hearing to the petitioner - Petition allowed by way of remand. - Writ Petition No.24955 of 2021 - - - Dated:- 21-3-2022 - Hon ble Sri Justice C.Praveen Kumar And Hon ble Smt. Justice V. Sujatha For the Petitioner : G Narendr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout ₹ 1,85,84,695/-. A Garnishee Notice dated 11.09.2020, came to be issued to the Contractor stating that the petitioner has failed to pay Taxes, Penalty and Interest under the G.S.T. Act and directed them to pay the said amount. On coming to know about the order of the Assessment passed by the authority, the petitioner filed the present Writ Petition mainly on the ground that an opportunity of hearing should have been granted to the petitioner in terms of Sub-Section (4) of Section 75 of the SGST Act, 2017. He placed reliance on the judgment of this Court in W.P.No.9162 of 2021, dated 28.04.2021 in support of the same. 4. Sri G. Narendra Chetty, learned counsel for the petitioner though raised various grounds would submit that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, reads as under:- An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 8. It is very much evident that an opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person. Therefore, when the authority contemplates to pass an adverse order against any assessee, an opportunity of hearing is required to be given. Failure to do so, in our view, amounts to violation of principles of natural justice. In the instant case, admittedly no notice was given to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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